https://www.taxtmi.com/caselaws?id=762750 The High Court set aside the impugned order dated 06.07.2021 concerning the petitioner's ineligibility to avail input tax credit under Section 16(4) of the CGST Act, 2017. The Court remitted the matter back to the respondent for reconsideration in light of the statutory amendments introduced by the Finance (No.2) Bill, 2024, particularly the insertion of Section 16(5) and 16(6). These amendments extended the deadline for availing input tax credit for specific financial years. The writ petition was allowed, and no costs were imposed, with all connected Writ Miscellaneous Petitions being closed. en-us Fri, 08 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762750 The High Court set aside the impugned order dated 06.07.2021 concerning the petitioner's ineligibility to avail input tax credit under Section 16(4) of the CGST Act, 2017. The Court remitted the matter back to the respondent for reconsideration in light of the statutory amendments introduced by the Finance (No.2) Bill, 2024, particularly the insertion of Section 16(5) and 16(6). These amendments extended the deadline for availing input tax credit for specific financial years. The writ petition was allowed, and no costs were imposed, with all connected Writ Miscellaneous Petitions being closed. Case-Laws GST Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762750